1. RI’s Uniform Chart of Accounts (UCOA)
Cynthia S. Brown
Director, Statewide Efficiencies

2. Past-Present-Future Session Overview:
Uniform Chart of Accounts – What It Is
Why UCOA was developed
How it was developed
RI’s UCOA
Tools for Success and Data Quality
Data Use
Lessons Learned
Questions

3. What is UCOA? Uniform system of numbers and accounts
Uses and Benefits
Consistent system to capture daily accounting transactions
Organize data logically for analysis
Robust reporting capabilities embedded in structure
Used in local accounting systems
By ALL school districts, charter schools, state operated schools and educational collaboratives
Standardized methodologies applied by all users

4. Why UCOA was developed Fifth largest per pupil expenditure in country
Sufficient gains in student achievement weren’t being realized
Legislature needed to better understand
how funds were being invested before providing further education aid increases
Precipitous drop in revenues
created major budget deficits in state and local municipalities,
increasing demand for transparency
RI General Law enacted

5. How UCOA was developed Best Practices – Who else had a UCOA?
Needs Assessment – What data was wanted?
Accounting Systems – Can they handle a UCOA?
What would it cost to…
Build it?
Maintain it?
Who can build it?
How do we build it?
When will it be done?

6. MAP USER NEEDS TO DEVELOP UCOA CAPABILITIES
How UCOA was developed
Understand the Audience
Identify audiences and key problems – what are the pain points?
Develop solutions and benefits
Differentiate from the status quo
Understand what motivates potential users
MAP USER NEEDS TO DEVELOP UCOA CAPABILITIES

7. How UCOA was developed
Technical System Analysis – Determining System Capabilities:
On-Site meetings with selected software vendors
Demonstrations of system capabilities
Surveys of all relevant vendors
Determine limiting factors requiring modification
Determine products and services available from vendors and potential costs from vendors for the implementation

8. How UCOA was developed Key Development Rules:
NCES Handbook – Financial Accounting for Local and State School Systems provided a guideline for structure and methodology
Must include adequate segment or field lengths and a logical, hierarchy-based numbering methodology (Parent, Child, Grandchild)
Must provide for internal expansion without modifying segment length in the future
Restricted to numbers only

9. The Four Major Attributes of UCOA
Method and content uniformity allows “apples to apples” comparison between different LEAs
Precise rules for capturing and reporting data aligned to specific goals and objectives
Conformity of principles, standards, rules and accounts used by all LEAs
Clear, detectable view of how dollars are invested in logical, granular detail
Transparency
Uniformity
Comparability
Accountability

10. RI’s UCOA
31 Digits – Wait……Don’t be afraid!

11. The UCOA Segment Structure
Fund
Type of Money Source
Federal, State Local
2 characters
Subfund
Source of Money Title I, IDEA, Property Taxes
6 characters
Location
School or Department
5 characters
Function
Activity Teaching, Leadership, Professional Develop- ment
3 characters
Program
Broad Objective Regular Ed, Special Ed, ESL
Subject
Curriculum Math, Science, Athletics,
4 characters
Object
Budget Item Salaries, Revenues, Equipment)
Job Classifica- tion
Employees Principals, Teachers, Aides, Custodians

12. UCOA ACCOUNT ILLUSTRATIONS

13. UCOA ACCOUNT ILLUSTRATIONS

14. Allocations in UCOA – Pre-defined
Payroll – Prorata amount of Base Pay - used for Benefit Costs only
Students – Prorata based on number of applicable Students
Teachers – Prorata based on number of applicable Teachers
Square Feet – Prorata based on amount of Square Feet in each applicable Location
Meals – Prorata based on number of Meals served at each Location
Transportation – Prorata based on number of applicable number of Students riding buses at each Location

15. Tools for Success

16. How do we use the data? Compare districts to statewide
averages, surrounding
communities, and those of similar demographics
Year-to-year comparisons are meaningful and transparent
Pinpoint outliers by segment

17. How do we use the data?

18. How do we use the data?

19. How do we use the data?

20. How do we use the data?

21. Lessons Learned Create core, standardized account lines
Minimize segments to be allocated in any given line
Determine and/or develop the visualization tool(s) to be used beginning year one
Ensure robust guidance grouped by topic area in the accounting manual
Training never stops
UCOA is never static

22. Lessons Learned Continuously foster use of data
Be clear about what UCOA will be and do and what it can’t be and do
Recruit key “Champions”
Legislature, Commissioner, Superintendents, Auditor General, Municipal Leaders, Business Managers
Communication often
RECOGNIZE THE POWER OF CHAMPIONS
TO LEAD THE WAY

23. QUESTIONS Need more information – visit our website:
Contact
Cynthia Brown
(401)